M/S Takia Peer Construction And Engineer Co. Th. Sadam Malik vs. Union Of INDIA Th. Secretary, Ministry Of Finance, New Delhi And Others

WP(C)/2994/2026HC Jammu and Kashmir and LadakhGSTCNR JKHC02005959202619 September 2026Bench: HON'BLE MR. JUSTICE SANJEEV KUMAR,HON'BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI1 pages

AI SummaryDismissed

Held

The High Court dismissed the writ petition, holding that it was not maintainable under Article 226 of the Constitution due to the availability of an efficacious alternative statutory remedy under Section 107 of the GST Act, 2017. The petitioner was granted liberty to pursue the statutory appeal.

Facts

M/s Takia Peer Construction and Engineer filed a writ petition challenging an unspecified order. The impugned order was appealable under the Goods and Service Tax Act, 2017.

Key Issues

The key legal issue was the maintainability of a writ petition under Article 226 of the Constitution when an efficacious alternative remedy, specifically an appeal under Section 107 of the GST Act, is available.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT JAMMU WP (C) No. 2994/2026 M/s Takia Peer Construction and Engineer .....Applicant(s)/Petitioner(s) Through :- Mr. Mazher Ali Khan, Advocate v/s UOI and Others .....Respondent(s) Through :- CORAM: HON’BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON’BLE MS. JUSTICE MOKSHA KHAJURIA KAZMI, JUDGE

ORDER 19.09.2026

The order impugned, in this petition is appealable under Section 107 of the Goods and Service Tax Act, 2017, and, therefore, in the face of availability of efficacious statutory remedy envisaged under the Act, resort to extraordinary jurisdiction of this Hon’ble Court under Article 226 of the Constitution of India, is not permissible. This petition is, accordingly, dismissed with liberty to the petitioner to avail the alternative remedy envisaged under the GST Act of 2017. (Moksha Khajuria Kazmi) (Sanjeev Kumar) Judge Judge

JAMMU 19.09.2026 Sapna

Sr. No. 13

The judgment continues below.

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Reproduced from the public record of the High Court of Jammu and Kashmir and Ladakh. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.